Engineering-Based, IRS-Defensible Tax Incentive Studies
(Optimized for commercial property owners, operating businesses, and CPA referrals)
Engineering-Based, IRS-Defensible Tax Incentive Studies
Cost Segregation · R&D Tax Credits · Land Nutrient (§180) Deductions
We provide technically rigorous tax incentive analyses designed to accelerate cash flow while withstanding IRS scrutiny. Our work is grounded in IRS guidance, engineering methodology, and conservative documentation standards—not aggressive tax speculation.
Who We Serve
We work with:
Commercial real estate owners and developers
Manufacturing, construction, and technology-driven businesses
CPAs and tax advisors seeking defensible specialty support
Our services are frequently engaged as subcontracted technical support for accounting firms and tax professionals.
Why Clients Choose CSS Resources
• Audit-Focused Methodology
Our work is designed to be reviewed—not just accepted.
• Engineering-Based Logic
Physical facts and functional use drive classifications, not tax outcomes.
• Conservative by Design
We prioritize defensibility and sustainability over inflated benefits.
• CPA-Friendly Deliverables
Our reports integrate cleanly into tax filings and advisor workflows.
Our Process
1. Initial Feasibility Review
We assess whether a full study is economically justified before proceeding.
2. Technical Analysis
Engineering review, activity analysis, and expense classification.
3. Documentation & Reporting
Clear narratives, tables, and assumptions suitable for IRS examination.
4. Advisor Coordination
We work directly with your CPA or tax advisor as needed.
Our Core Services
Cost Segregation Studies (IRC §§167 & 168)
We perform engineering-based cost segregation analyses that identify and reclassify eligible property components into accelerated recovery periods while maintaining audit defensibility. 100% Bonus Depreciation permanently restored on qualified property placed in service after January 19, 2025, so long as the binding contract to acquire the property was signed on or after that same date.
Our approach emphasizes:
• MACRS-compliant classification (5-, 7-, 15-, 27.5 and 39-year property)
• Proper separation of land, land improvements, and building components
• Application of relevant case law (e.g., Hospital Corporation of America)
• Conservative benefit modeling and explicit risk disclosure
Best suited for:
Commercial and industrial properties with meaningful depreciable basis and long-term ownership intent.
We identify and document qualifying research activities and expenses under IRC §41 using a strict application of the Four-Part Test.
Our methodology includes:
• Pass/fail eligibility analysis for each test element
• Clear distinction between qualifying and non-qualifying activities
• Conservative identification of Qualified Research Expenses (QREs)
• Audit-ready technical narratives tied directly to claimed costs
Best suited for:
Companies developing, improving, or scaling products, processes, software, or manufacturing techniques.
Land Nutrient Deductions (§180)
We assist agricultural and land-owning businesses in identifying deductible soil and land preparation costs under IRC §180.
Our analysis focuses on:
• Proper classification of qualifying expenditures
• Clear separation from capital improvements
• Supportable documentation tied to agronomic purpose
• Conservative application aligned with IRS expectations
Best suited for:
Farming operations, land developers, and agricultural businesses with material soil preparation costs.
(A great benefit to go along with this deduction, is a possible Cost Segregation study. The strategies are complementary and may both apply when agricultural properties include substantial building improvements.)